25-003304.pdf
Thomas James, Petitioner V Township Of Bergland, Respondent · 25-003304-TT
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RECEIVED ) ’ OCT 2.9 2025 State of Michigan Michigan tax tribunal MICHIGAN TAX TRIBUNAL c¢. Bergland township October 20, 2025 Docket number 25-003304 from Thomas James This statement is offered in response to Laura Erhart's response to my filing in the matter of Laura Erhart's 2025 reassessment of Bergland township in Ontonagon county - Laura Erhart claims I did not file a Petition with the Board of review on March 14, 2025 ; at best, this is a False statement. I understood I needed to file a Petition to preserve my Right to appeal the reassessment - I had been away, and only received my reassessment - incorrectly addressed - earlier on the afternoon of March 14, 2025; After quickly checking with two neighbors - confirming that Laura Erhart's reassessment was not-consistent with those of my neighbors- I raced to the Bergland municipal building and prepared a Petition for the Board of review - a copy of a copy of my Petition is attached. Laura Erhart claims that the Board of review's response was only made as "acknowledge" - ment of my appearance ; at-best, that is an arguable claim. The fact that Laura Erhart has made an entry of the Board of review's decision on a document Laura Erhart claims represents the property tax "record card" for my residence makes this claim highly-suspect. Laura Erhart claims I, Thomas James, could not have submitted an "amended" Petition to the Bergland township Board on March 19th, 2025, Because Laura Erhart claims Thomas James did not file a Petition with the Board of review on March 14, 2025 - But that is exactly what I did in both instances. (( actually, in Laura Erhart’s filing to the State, Laura Erhart claims I ‘could not have filed a
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I have spent hundreds of hours working on this ; monthly updates are provided to the Bergland township Board, and letters have been exchanged with the assessor. Laura Erhart claims I was provided with notice of the reassessment - This is an important and a significant Mistake! Laura Erhart's mailing, which Laura Erhart has included a copy of in response is addressed to James Allen’ - And though Laura Erhart has acknowledged that I am "Thomas James", Laura Erhart's letter in August 2025 is addressed to "James, Thomas" . I am mystified ~~ Laura Erhart claims Thomas James was "in the room" for the July 2025 Board of review, and "refused" to speak with the Board of review ; This so-badly misrepresents the events of July 24, 2025, I believe the only appropriate response is to state Laura Erhart's statement is A-lie More-than- Not-true. ! Here are my facts - Laura Erhart was accompanied to the Board of review meetings by a Mastiff ( I believe it is a Tibetan Mastiff. an approximately 100 pound guard dog. that stands approximately waist-tall ) when [ entered the large meeting room ( approximately 20' x 40') in March (March 14, 2025), the Mastiff reacted hostilely to me; I spoke with Bergland township Board supervisor Jack Otlewis a couple of times in March 2025 and April 2025 about Safety at the Bergland municipal building, and was assured Laura Erhart would not be bringing her Mastiff back to the Bergland municipal building - and yet in July, there was Laura Erhart and the Mastiff. ! I stepped out of the Bergland municipal building to await the arrival of the supervisor, but when I re-entered, 1 immediately recognized that papers had been removed from my notebook, and Laura Erhart was SHOUTING across the room at me. I gathered my notebook and papers and left immediately! I did not even look to see who else was in the room at that time.
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the assessor has refused twice to come to township Board meetings, at the request of the supervisor - the supervisor has said the assessor claimed she did not have to comply, because she 'works for the Board'. That changed by Board action in September 2025.) My point is, 1. the assessor's claim I "refused" to speak with the Board of review is A lie ; and 2. I believe the assessor was instructed to Not bring her guard dog to the Bergland municipal building and believes she does not have to comply with the supervisor. further, the assessor claims the reassessment is correct, But offers no explanation how the assessor concludes my residence - to which I have made no Improvements - appreciated 47.5% ina year Inflation rose 2.7% / 3.1% depending on how the year is defined (the State of Michigan uses an October 1 - September 30 fiscal year for property taxes) ; 1- Thomas James - have offered to participate in [ alternative resolution | with Bergland township ; I see no resolution with Laura Erhart. There are other points to be made, but in-response to Laura Erhart's False statement(s) I believe I must reply for-the-record. my residence did not appreciate 47.5% in 2024, and I will contest this False reassessment until 1 have exhausted all options ( my "amended Petition" remains Open with Bergland township ) . Thank you. Thomas James Ea ames
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/ 2 =f pre) Pomp ~ phelizepy o/ = pled 28 frag 7 He Veritiew [ LL will lhe Boar vd REED Monin 4, RARE, 618 (Rev. 11-12) Petition to Board of Review J said = ’ L-4035 ~\ This form is issued under the authority of P.A. 206 of 1893, as amended. Filing Is voluntary, however you'niay not appeal to the Michigan Tax Tribunal or the State Tax Commission unless you first protest to the Board of Review. TO BE COMPLETED BY OWNER OR OWNER'S AGENT Owner's Name (Please Print or iv Petitioner's Name (If Other than Owner. Please Print or Type) Tucves ANHES (SHAE) Township or City County , 4 berderv p (PUY 2A) The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: Property Identified (Parcel code required. Property address & legal description optional) CV Ldl des do Tod Lewy stecet Berdinw oD 7 Protested Item [A hssessed Value JT entative Taxable Value O Classification OJ Qualified Agricultural Property Exemption 1. PROTEST OF ASSESSMENT (Complete this section for a protest of assessed value and/or tentative taxable value) Assessed Amount Owner's Estimate of True Cash Value Tentative Taxable Value Year el qe Gl 79% Zs2s 2. PROTEST OF CLASSIFICATION (Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Revie”. shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residance o- & lified agricultural property.) Classification of property on this year's assessment roll Classification should be (check one of the following): . [] Agricultural [] Industrial CL] Timber Cutover [1 utility (Personal Property Only) [J] commercial \[A Residential L] pevelopmentai 3. PROTEST OF EXEMPTION FOR QUALIFIED AGRIcc = TURAL PROPERTY ition fr i (If the assessor has denied or changed the percentage of the oxemp lion. THE Be ls, gilosat poi Sperating Ty 70 CONSIDER oR er EW 0 AUTHOR ty, the owner may appeal this action to the March thy Board of Revi; g FOR HOMEOWNER'S PRINCIPAL RESIDENCE hi p x. UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MIL} Percent qualified agricultural exemption granted by assessor (Enter 0 If exemption "| exemption requested) mption requested by ow (Enter 100 If full eno g “ 4. REASON FOR PROTEST ati i 5 NT State reason(s) for protest of assessed value and/or the tentative taxable value and/or classifi on and/or qualified agricuitural Property exemption = HES AIT treecc TED S525 py we pier.
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Michi Doparenont of Ts \ Hiigon Doportmanto Traasur THIS 1S NOT A TAX BILL | -4400 Notice of Assessment, Taxable Valuation, and Property Classification This form Is Issund under the authorly of PLA, 206 of 1893, Sec. 211.24 (¢) and Sec.211.34¢, as amanded, This is a mote! assessment notices to bo used by the local assessor. FROM BERGLAND TOWNSHIP PARCEL IDENTIFICATION LAURA ERHART, ASSESSOR ARCEL NUMBER: 1 PO BOX 13 PARC 01 601 005 00 WATERSMEET, MI 49969 PROPERTY ADDRESS: 304 ELM ST a BERGLAND TOWNSHIP, Mi OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION BE THOMAS ALLEN % Exempt As “Homeowners Principat Resldence™ 00% % Exempt As "Qualilled Agricullurat Property”: 00% BERGLAND Mi 49910 [F xhibit i % Exempt As "MBT Industrial Personal” 00% ’ % Exempt As YMBT Commercial Porsonal®; 00% # A Exempt As "Qualified Forest Property": 0 Yos No fF i Exempt As "Development Property”: [Yas [Xl No LEGAL DESCRIPTION: remainder of long descriptions on File LOTS §, 6 & 7 BLOCK 1, WEIDMAN ADDITION TO VILLAGE OF BERGLAND. ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 Residential CURRENT PRIOR AMOUNY TENTATIVE AMOUNT PRIOR YEAR TO YEAR: 2024 YEAR: 2026 CURRENT YEAR 1. TAXABLE VALUE: 35,245 36,337 1,092 2. ASSESSED VALUE: 41,900 61,790 19,890 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 41,900 61,790 19,690 5, There WAS or WAS NOT a transfer of ownership on this properly In2024 WAS NOT 6. Assessor Change Reason(s): Due to market conditions assessed values may have changed substantially see page 2 for additional information The 2028 Inflation Rate Multipfior (IRM) Is: 1.031 the IRM applies te taxable value only Questions regarding the Notice of Assessment, Taxable Valuation, and Properly Classification may be directed fo the Following: Name: Phone: Emall Address; LAURA ERHART (906) 358-0504 BERGLANDASSESSOR@GMAIL.COM March Board of Review Appeal Information. The Board of Review wii meet at the following dates and times: MARCH BOARD OF REVIEW WILL HOLD PUBLIC HEARING SESSIONS @ 101 PINE ST, BERGLAND TWP HALL ON MARCH 11TH FROM
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Tibetan Mastiff - Wikipedia WIKIPEDIA ‘The Free Encyclopedia Tibetan Mastiff https://en.wikipedia.org/wiki/Tibetan_Mastiff The Tibetan Mastiffl2! is a large Tibetan dog breed. Its double coat is medium to long, subject to climate, and found in a wide variety of colors, including solid black, black and tan, various shades of red (from pale gold to deep red) and bluish-gray (dilute black), and sometimes with white markings around its neck, chest and legs. According to the American Kennel Club, male Tibetan Mastiffs have a weight of 40-70 kg (90-150 lbs) while females are 30-55 kg (70-120 Ibs).[2] Name The term mastiff was assigned by the Europeans who first came to Tibet because that name was used to refer to nearly all large dog breeds in the West. Early Western visitors to Tibet misnamed several of its breeds, such as the Tibetan terrier, which is not a Origin Traits Height Males 66 cm (26 in)tl] Females 61cm (24 inl] Kennel club standards Fédération standard (http://www.fci. Cynologique be/Nomenclature/Standa Internationale Tibetan Mastiff Tibetan Plateau rds/230g02-en.pdf) Dog (domestic dog) spaniel. A better name for the breed might be the Tibetan mountain dog or—to encompass the landrace breed throughout its range—the Himalayan mountain dog [3] Description Appearance It typically retains the hardiness which would be required for it to survive in Tibet, Ladakh and other high-altitude
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Tibetan Mastiff - Wikipedia https://en.wikipedia.org/wiki/Tibetan_Mastiff found in wild canids such as the wolf and other wild animals. Since its estrus usually takes place during late autumn, most Tibetan Mastiff puppies are born between December and January.[4] Its double coat is long, subject to climate, and found in a wide variety of colors, including solid black, black and tan, various shades of red (from pale gold to deep red) and bluish-gray (dilute black), often with white markings. As of 2014, some breeders had begun marketing white Tibetan mastiffs. This side profile of Tu-Bo underscores the soundness and type that made him a sought-after stud dog. The coat of a Tibetan Mastiff lacks the unpleasant big-dog smell that affects many large breeds. The coat, whatever its length or color(s), should shed dirt and odors. Although the dogs shed somewhat throughout the year, there is generally one great molt in late winter or early spring and sometimes another, lesser molt in the late summer or early autumn. (Sterilization of the dog may dramatically affect the coat as to texture, density and shedding pattern.)[5] Tibetan Mastiffs are shown under one standard in the West, but separated by the Indian breed standard into two varieties: Lion Head (smaller; exceptionally long hair from forehead to withers, creating a ruff or mane) and Tiger Head (larger; shorter hair). Temperament As a flock guardian dog in Tibet, and in the West, it uses all the usual livestock guardian tactics (e.g., barking, scent-marking perimeters) to warn away predators and avoid direct confrontations.[3] As a socialized, more domestic dog, it can thrive in a spacious, fenced yard with a canine companion, but it is not an appropriate dog for apartment living. The Western-bred dogs are generally more easy-going, although still somewhat aloof with strangers. Through hundreds of years of selective breeding for a protective flock and family guardian, the breed has been prized for being a nocturnal sentry, keeping would-be predators and intruders at bay, and barking at unidentified sounds throughout the night. Leaving a Tibetan Mastiff outside all night with neighbors nearby is not recommended. They often sleep during the day, making them more active, alert, and aware at night.[3]
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Tibetan Mastiff - Wikipedia https://en.wikipedia.org/wiki/Tibetan_Mastiff protectiveness of Tibetan Mastiffs requires alertness and planning by the owner, in order to avoid mishaps when tlie dog is merely reacting as a guardian. The breed is not recommended for novice dog owners, [3][6] Health Many breeders claim a life expectancy of 10-16 years, but these claims are unsubstantiated. Some lines do produce long-lived dogs. Other, more closely inbred lines, produce short-lived, unhealthy dogs. The breed has fewer genetic health problems than many breeds, but cases can be found of hypothyroidism, entropion, ectropion, distichiasis, skin problems including allergies, autoimmune (PRA), cataracts, and small ear canals with a tendency for infection. As with most large breeds, some will suffer with elbow or hip dysplasia. Canine inherited demyelinative neuropathy (CIDN), an inherited condition, appeared in one of the prominent lines of Tibetan Mastiffs in the early 1980s.[7] Unfortunately, known carriers were bred extensively and are behind many lines still being actively bred. Because the mode of inheritance appears to be as a simple recessive, continued inbreeding can still produce affected puppies. Hypothyroidism is fairly common in Tibetan Mastiffs, as it is in many large "northern" breeds. They should be tested periodically throughout their lives using a complete thyroid "panel". However, because the standard thyroid levels were established using domestic dog breeds, test results must be considered in the context of what is "normal" for the breed, not what is normal across all breeds. Many dogs of this breed will have "low" thyroid values, but no clinical symptoms. Vets and owners differ on the relative merits of medicating dogs which test "low", but are completely asymptomatic. History Originally these dogs were used to protect Buddhist monasteries and monks of Tibet from animals such as bears, wolves and snow leopards. [8]31[6} The Tibetan Mastiff is a phenotypically distinct dog breed that was bred as a flock guardian in the high altitudes of the Himalayas and the Tibetan Plateaus.[9][20]
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Tibetan Mastiff - Wikipedia Mastiffs to the United Kingdom. By 1906, the breed was prevalent enough in England to be shown at the Crystal Palace show. However, during the war Realistic representation/correction of years, the breed Tibetan dog in 1904 "The German dogs". lost favor and focus Heliogravure, Richard Strbel and nearly died out in England. The THM Dog. (Yost) ; Tibetan dog from the 1850s The breed has been gaining in popularity worldwide since 1980. Although the breed is still considered somewhat uncommon, as more active breeders arose and produced adequate numbers of dogs, various registries and show organizations (FCI, AKC) began to recognize the breed. In 2008, the Tibetan Mastiff competed for the first time in the Westminster Kennel Club Dog Show. Since AKC recognition, the number of active breeders has skyrocketed, leading to over-breeding of puppies, many of which are highly inbred and of questionable quality. Initially, the breed suffered because of the limited gene pool from the original stock. By 2015, due to excessive breeding and unsuitability of the breed as a pet in urban situations, prices in China for the best dogs had fallen to about $2,000, and both lower quality and crossbreed dogs were being abandoned.[12116] In 2011, a DNA study concluded that there was a genetic relationship between the Tibetan mastiff and the Great Pyrenees, Bernese Mountain Dog, Rottweiler and Saint Bernard, and that these large breed dogs are probably partially descended from the Tibetan Mastiff.l13] In 2014, a study added the Leonberger to the list of possible relatives. Admixture with an unknown wolf-like canid The Tibetan Mastiff was able to adapt to the extreme highland conditions of the Tibetan Plateau very quickly compared with other mammals such as the yak, Tibetan antelope, snow leopard, and the wild boar. The Tibetan mastiff's ability to avoid hypoxia in high altitudes, due to its higher https://en.wikipedia.org/wiki/Tibetan_Mastiff
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Tibetan Mastiff - Wikipedia https://en.wikipedia.org/wiki/Tibetan_Mastiff Tibetan Mastiff with its owner Tibetan Mastiff in Drepung Tibetan Mastiff in Sandakpur, in 1911 Monastery, Lhasa, Tibet Nepal Tibetan Mastiff Tibetan Mastiff with Red The Tibetan Mastiff is a Tibetan man with his Mastiff Khekhor livestock guard-dog
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Tibetan Mastiff - Wikipedia https://en.wikipedia.org/wiki/Tibetan_Mastiff = A Tibetan Mastiff is the subject of the 2011 animated film The Tibetan Dog. « Mouse, a "Tibetan Temple dog" (a semi-divine creature that closely resembles a Mastiff), is the canine companion of the titular character of the Dresden Files book series. = The animated film Rock Dog featured two Tibetan Mastiffs named "Bodi" and "Khampa" (voiced by Luke Wilson and J. K. Simmons, respectively). = In the 2018 animated television series, Craig of the Creek, the character Wildernessa rides around on a Tibetan Mastiff named Cheesesticks. = In the 2011 film Old Dog by director Pema Tseden, the Tibetan Mastiff of a herder family is coveted by several characters to be traded to rich Han Chinese in the eastern part of the country. » The 2019 video game Indivisible features Lanshi, a Tibetan Mastiff, as a playable character. » The 2019 manga Ginga Densetsu Noah features three Tibetan Mastiffs as the main antagonists. = In the 2020 video game Ghost of Tsushima, Bankhar Dogs (not Tibetian Mastiffs) are guard dogs of the Mongol army. Tibetan Mastiff. See also = List of dog breeds Tibetan Kyi Apso = Si o] ©@ o j=3 ° @ c Himalayan Sheepdog Lhasa Apso Tibetan Spaniel = Tibetan Terrier » Chow Chow Notes a. Tibetan: = Ri =f, romanized: Drok chilkyi ‘Dok kyi; Seng kyi, lit. -'Nomad-dog; chaining References
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Tibetan Mastiff - Wikipedia https://en.wikipedia.org/wiki/Tibetan_Mastiff 10. 11. 12. 13. 14. 15. . citation needed . Tibetan Dogs: A complete anthology of the breeds. Vintage Dog Books. 18 November 2010. ISBN 978-1-4455-2671-3. . "The Tibetan Mastiff" by Ann Rohrer and Cathy J. Flamholtz . Palika, Liz (2007). The Howell Book of Dogs: The definitive reference to 300 breeds and varieties (hitps://archive.org/details/howellbookdogsde00pali). John Wiley & Sons. p. 374 (http s://archive.org/detaiis/howellbookdogsde00pali/page/n388). ISBN 978-0-470-17585-9 — via archive.org. . Messerschmidt, D.M.R. (1983). "The Tibetan Mastiff: Canine sentinels of the range". Rangelands. Vol. 5. pp. 172-174. Li, Q.; Liu, Z.; Li, Y.; Zhao, X.; Dong, L.; Pan, Z.; Sun, Y; Li, N.; Xu, Y.; Xie, Z. (2008). “Origin and phylogenetic analysis of Tibetan mastiff based on the mitochondrial DNA sequence”. Journal of Genetics and Genomics. 35 (8): 335-340. doi:10.1016/51673-8527(08)60049-1 (htt ps:/idoi.org/10.1016%2F S1673-8527%2808%2960049-1). PMID 18571121 (https://pubmed.nc bi.nim.nih.gov/18571121). Izzut-oollah, Meer (1872). Travels in Central Asia in the Years 1812-13 (https://archive.org/det ails/in.gov.ignca. 21243/imode/2up). Translated by Henderson. Calcutta, IN: Foreign Department Press. p. 15. "Once-prized Tibetan mastiffs are discarded as fad ends in China" (https://www.nytimes.com/2 015/04/18/world/asia/once-prized-tibetan-mastiffs-are-discarded-as-fad-ends-in-china.html?_r= 0). The New York Times. World/Asia. New York, NY. 2015-04-18. Retrieved 27 February 2017. Li, Y.; Zhao, X.; Pan, Z.; Xie, Z.; Liu, H.; Xu, Y; Li, Q. (2011). "The origin of the Tibetan mastiff and species identification of Canis based on mitochondrial cytochrome c oxidase subunit | (COI) gene and COI barcoding” (https://doi.org/10.1017%2F S1751731111001042). Animal. § (12): 1868-73. Bibcode:2011Anim....5.1868L (https://ui.adsabs.harvard.edu/abs/2011Anim....5. 1868L). doi: 10.1017/S1751731111001042 (https://doi.org/10.1017%2FS1751731111001042). PMID 22440462 (hitps://pubmed.nchi.nim.nih.gov/22440462). Miao, Benpeng; Wang, Zhen; Li, Yixue (2016). "Genomic analysis reveals hypoxia adaptation in the Tibetan mastiff by introgression of the grey wolf from the Tibetan plateau” (https://zenod 0.0rg/record/895655). Molecular Biology and Evolution. 34 (3): 734-743. doi:10.1093/molbev Imsw274 (https://doi.org/10.1093%2F molbev%2Fmsw274). PMID 27927792 (https://oubmed.n cbi.nim.nih.gov/27927792). S2CID 47507546 (https://api. semanticscholar. org/CorpusiD: 47507 546). Signore, Anthony V.; Yang, Ying-Zhong; Yang, Quan-Yu; Qin, Ga; Moriyama, Hideaki; Ge, Ri- Li; Storz, Jay F. (2019). "Adaptive changes in hemoglobin function in high-altitude Tibetan canids were derived via gene conversion and introgression” (https://www.ncbi.nim.nih.gov/pmc/ articles/PMC6759075). Molecular Biology and Evolution. 36 (10): 2227-2237. doi:10.1093/molbev/imsz097 (https://doi.org/10.1093%2F molbev%2Fmsz097). PMC 6759075 (https:/iwww.ncbi.nlm.nih.gov/pmc/articles/PMC6759075). PMID 31362306 (https.//pubmed.nc
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Tibetan Mastiff - Wikipedia
https://en.wikipedia.org/wiki/Tibetan_Mastiff
= Fogle, Bruce, DVM (2000). The New Encyclopedia of the Dog. Doring Kindersley (DK).
ISBN 0-7894-6130-7.
» "Tibetan mastiff, ‘Big Splash, [becomes world’ s most expensive dog" (py A hufingtonpost.
Huffington Post. May 25, 2011. “Retrieved December 6, 2012.
= Kuang Ni [{REE] (2000). ELSLHUTERER [The real Tibetan mastiff]. Beijing: Guo ji wen hua chu ban
gong si. ISBN 7-80173-535-8. OCLC 229909428 (https://www.worldcat.org/oclc/229909428).
= Messerschmidt, Don (2010). Big Dogs of Tibet and the Himalayas. Orchid Press
ISBN 978-974-524-130-5.
= Palmer, Joan (1994). The illustrated Encyclopedia of Dog Breeds. ISBN 0-7858-0030-1.
= Schuler, Elizabeth Meriwether (ed.) (1980). Simon & Schuster's Guide to Dogs.
ISBN 0-671-25527-4.
= "World's most expensive dog costs a million pounds" (https://web.archive.org/web/2011031920
5135/http: fiwww. sify. com/news/world- -s-most-expensive-dog- costs-a-million- pounds-news-inter
national-idglkebbhci.html). Sify. IANS. March 16, 2011. Archived from the
he original (http: /Iwww.si
External links
= Tibetan mastiff craze sweeps China (http://www.huffingtonpost.com/2010/08/06/tibetan-mastiff-
craze-swe_n_673763.html)—slideshow by The Huffington Post
Retrieved from "https:/fen.wikipedia.org/w/index.php?title=Tibetan_Mastiff&oldid=1312220523"Page 14
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